IRS Form 1310 – Refund for a Deceased Taxpayer

Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, identifies the person legally claiming an income tax refund belonging to a taxpayer who died. The current revision is December 2025 and is a continuous-use form rather than a tax-year 2025 return.

The form does not calculate the refund and does not replace the decedent’s final Form 1040, Form 1040-SR, or amended return. Its purpose is to establish why the IRS may issue the refund to the claimant.

Download the current final 1310 PDF from IRS.gov. This page covers the Dec 2025 revision, verified 2026-08-10.

How the IRS classifies and files this form

Document type: refund claimant statement submitted with a return or refund claim when required.

Form 1310 accompanies the deceased taxpayer’s original or amended return or other refund claim when the decision rules require it. It is not a substitute for that return. Electronic filing and court-certificate procedures depend on claimant status and the return instructions.

Who may not need to attach Form 1310

A surviving spouse requesting a refund on a joint return generally does not file Form 1310 solely because the other spouse died. A court-appointed or certified personal representative may also fall under an exception when the required court certificate is attached. The boxes and instructions should be followed rather than assuming every estate needs the form.

Claimant categories on the form

Part I distinguishes a surviving spouse, a court-appointed personal representative, and another person claiming the refund. Part II asks the additional questions used for a claimant who is not proceeding under the first two categories, including whether a personal representative has been or will be appointed and whether the refund will be paid according to applicable law.

Court certificate and documentation

A personal representative may need to attach a court certificate showing appointment unless it was previously filed with the IRS. A copy of a will is not automatically the same as a court certificate. Claimants should retain death documentation, appointment papers, the filed return, and records supporting the refund.

How the refund claim is filed

The form is submitted with the return or claim that produces the refund. If the decedent’s original return was already filed and a correction is required, Form 1040-X may be involved. E-file software may support Form 1310 for some claimant situations; otherwise the current paper-filing instructions apply.

Refund-claim errors

• Sending Form 1310 without the return or claim that establishes the refund.
• Filing it unnecessarily with a joint return by a surviving spouse.
• Selecting “personal representative” without the required legal appointment.
• Attaching a will when a court certificate is required.
• Using the claimant’s identifying information where the form asks for the deceased taxpayer.

Final return versus estate income tax return

The decedent’s final individual return covers income through the date of death. Income received after death may belong to the estate or beneficiary and can require Form 1041 rather than being placed automatically on the final Form 1040. Form 1310 addresses who receives an individual income tax refund; it does not decide the taxation of every post-death payment.

The word “estate” can therefore describe both the legal administration and a separate tax entity. Claimants should identify which return generated the refund before selecting the filing path.

Name, address, and refund delivery

The return should follow IRS instructions for marking the taxpayer as deceased and entering the date of death. The surviving spouse or representative uses the appropriate current address, while Form 1310 identifies the claimant relationship. Direct deposit may be restricted by financial-institution account ownership and IRS procedures for deceased taxpayers.

If the IRS already issued a refund check in the deceased taxpayer’s name, a different return-of-check or reissuance procedure may apply; filing another Form 1310 without following that procedure can create duplication.

Choose the correct claimant path

This cross-check identifies the records and calculations that should agree before 1310 is filed. It is especially useful when several statements or supporting forms feed one line.

Resolve any 1310 difference at the source rather than forcing it into the final total. Retain this reconciliation and the documents behind it with the tax records even when the worksheet itself is not submitted to the IRS.

Questions taxpayers commonly ask

Does a surviving spouse always file Form 1310?

No. A surviving spouse claiming a refund on a joint return generally falls under an exception stated on the form.

Can Form 1310 be filed alone?

It normally accompanies the tax return or refund claim that creates the refund; it does not establish the refund by itself.

Is Form 1310 only for tax year 2025?

No. The December 2025 revision is a continuous-use statement and has no single tax year.

FederalFormGuide.com is an independent informational resource, not the IRS. This guide provides general information and does not replace the current IRS instructions or professional advice for a taxpayer’s facts.

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